systems: the case of sarbanes-oxley internal control reports." MIS Quarterly 36(1): 179-204 • Grant, G. H., et al. (2008). "The effect of IT controls on financial reporting." Managerial Auditing Journal 23
., and M. Scholes, (1973). The Pricing of Options and Corporate Liabilities. Journal of Political Economics, 81, 637-659. Boyle, P., and D. Emanuel, (1980). Discretely adjusted option hedges. Journal of
examining journal vouchers. Examination of journal vouchers Example 1 : Testing of journal vouchers did not link the audit procedures with the risk of material misstatement arising from fraud. This was due to
of USD30 million or THB990 million approximately. The expected construction period will be at the end of 2019. VWM has awarded the concession of land and waste pit from Department of planning and
2017 Life after IPOs • Pour and Lasfer (Journal of Banking and Finance, 2013): Using UK delisted firm samples (1995- 2009), delisting occur about four years after IPO on London’s Alternative Investment
, Group Heterogeneity, and the Production of Collective Action’, American Journal of Sociology, vol. 91 no. 3, 1985, p. 522 – 556.) 8 วันสตรีสากล (International Women’s Day) ตรงกับวันที่ 8 มีนาคม สำนักงาน
333/3 Viphavadi Rangsit Road, Chomphon, Chatuchak, Bangkok 10900, Thailand Tel: +66 1207 or +66 2695 9999 Fax: +66 2695 9660 e-mail: info@sec.or.th BU I L D ING BR IDGES INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2014 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2014 BUILDING BRIDGES Securities and Exchange Commission, Thailand Securities and Exchange Commission, Thailand Contact Information This report is available for download on the SEC website: www.sec.or.th For more information, p...
Activity report 2015 En INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2015 INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2015 Contents Executive Summary ....................................................... Quality Assurance Review Panel ................................... Activities for Enhancing Audit Quality ............................ Summary of Audit Inspection Results A. Firm Level ............................................................ B. Engagement Level ..........................
In sp ec ti on A ct iv it ie s Re po rt 1 J an ua ry 2 01 3 - 31 D ec em be r 20 13 Testing of journal entries and other adjustments Before identifying and selecting journal entries and other
) Author(s) Dataset (20) – (15) Löffler, K.U., et al., (2021) Global 2,000 green bonds and 180,000 conventional bonds issued between 2007-2019 (9) – (1) MacAskill, S., et al . (2020) Journal articles and